商品和服务税收分类编码_图文

1、篇类章节条款项目子目细目110000000000000000001000000000000000000货物货物210100000000000000001010000000000000000农、林、牧、渔业类产品农产品310101000000000000001010100000000000000农业产品农业产品410101010000000000001010101000000000000谷物谷物510101010100000000001010101010000000000稻谷谷物610101010200000000001010101020000000000小麦谷物7101010103000000

2、00001010101030000000000玉米谷物810101010400000000001010101040000000000谷子谷物910101010500000000001010101050000000000高粱谷物1010101010600000000001010101060000000000大麦谷物1110101010700000000001010101070000000000燕麦谷物1210101010800000000001010101080000000000黑麦谷物1310101010900000000001010101090000000000荞麦谷/p>

3、00000000001010101990000000000其他谷物谷物1510101020000000000001010102000000000000薯类薯类1610101020100000000001010102010000000000马铃薯薯类1710101020200000000001010102020000000000木薯薯类1810101020300000000001010102030000000000甘薯薯类1910101029900000000001010102990000000000其他薯类薯类2010101030000000000001010103000000000000油料

4、作物油料2110101030100000000001010103010000000000花生油料2210101030200000000001010103020000000000油菜籽油料2310101030300000000001010103030000000000芝麻油料2410101039900000000001010103990000000000其他油料油料2510101040000000000001010104000000000000干豆类干豆2610101040100000000001010104010000000000大豆干豆2710101040200000000001010104

5、020000000000绿豆干豆商品和服务分类简称序号编码合并编码货物和劳务名称2810101049900000000001010104990000000000其他杂豆干豆2910101050000000000001010105000000000000棉花棉花3010101060000000000001010106000000000000生麻生麻3110101070000000000001010107000000000000糖料糖料3210101070100000000001010107010000000000甘蔗糖料33101010702000000000010101070200000000

6、00甜菜糖料3410101079900000000001010107990000000000其他糖料糖料3510101080000000000001010108000000000000未加工烟草烟草3610101080100000000001010108010000000000未去梗烤烟叶烟草3710101089900000000001010108990000000000其他未加工烟草烟草3810101090000000000001010109000000000000饲料作物饲料作物3910101090100000000001010109010000000000饲料牧草饲料作物40101010

7、99900000000001010109990000000000其他饲料作物饲料作物4110101100000000000001010110000000000000水生植物类水生植物4210101110000000000001010111000000000000农作物副产品农副产品4310101110100000000001010111010000000000作物茎、秆、根农副产品4410101119900000000001010111990000000000其他农作物副产品农副产品4510101120000000000001010112000000000000蔬菜及食用菌蔬菜及食用菌4610

8、101120100000000001010112010000000000萝卜等根菜类蔬菜蔬菜4710101120200000000001010112020000000000山药等薯芋类蔬菜蔬菜4810101120300000000001010112030000000000葱蒜类蔬菜蔬菜4910101120400000000001010112040000000000白菜类蔬菜蔬菜5010101120500000000001010112050000000000芥菜类蔬菜蔬菜5110101120600000000001010112060000000000甘蓝类蔬菜蔬菜5210101120700000

9、000001010112070000000000芹菜等叶菜类蔬菜蔬菜5310101120800000000001010112080000000000瓜类蔬菜蔬菜5410101120900000000001010112090000000000番茄等茄果类蔬菜蔬菜5510101121000000000001010112100000000000菜豆等豆类蔬菜蔬菜5610101121100000000001010112110000000000莲藕等水生蔬菜蔬菜5710101121200000000001010112120000000000竹笋等多年生及杂类蔬菜蔬菜5810101121300000000

10、001010112130000000000香菇等食用菌食用菌5910101121400000000001010112140000000000绿豆芽等芽苗菜蔬菜6010101121500000000001010112150000000000其他蔬菜蔬菜6110101130000000000001010113000000000000花卉花卉6210101130100000000001010113010000000000盆栽花花卉6310101130200000000001010113020000000000鲜切花及花蕾花卉64101011303000000000010101130300000000

11、00切叶花卉6510101130400000000001010113040000000000切枝花卉6610101130500000000001010113050000000000干燥花花卉6710101140000000000001010114000000000000盆景及园艺产品园艺产品6810101140100000000001010114010000000000园艺产品园艺产品6910101140101000000001010114010100000000盆栽观叶植物园艺产品7010101140102000000001010114010200000000草皮园艺产品7110101140

12、103000000001010114010300000000草坪园艺产品7210101149900000000001010114990000000000其他盆景及园艺产品园艺产品7310101150000000000001010115000000000000水果及坚果水果及坚果7410101150100000000001010115010000000000水果(园林水果水果7510101150101000000001010115010100000000苹果水果7610101150102000000001010115010200000000梨水果7710101150103000000001010

13、115010300000000柑橘类水果水果7810101150104000000001010115010400000000葡萄水果7910101150105000000001010115010500000000香蕉水果8010101150106000000001010115010600000000菠萝水果8110101150107000000001010115010700000000龙眼水果8210101150108000000001010115010800000000荔枝水果8310101150109000000001010115010900000000枇杷水果84101011501100

14、00000001010115011000000000红毛丹水果8510101150111000000001010115011100000000芒果水果8610101150112000000001010115011200000000橄榄水果8710101150113000000001010115011300000000无花果水果8810101150114000000001010115011400000000鳄梨水果8910101150115000000001010115011500000000番石榴水果9010101150116000000001010115011600000000山竹果水果91

15、10101150117000000001010115011700000000杨桃水果9210101150118000000001010115011800000000莲雾水果9310101150119000000001010115011900000000火龙果水果9410101150120000000001010115012000000000西瓜水果9510101150121000000001010115012100000000哈密瓜水果9610101150122000000001010115012200000000华莱士瓜水果9710101150123000000001010115012300

16、000000香瓜水果9810101150124000000001010115012400000000伊利沙白瓜水果9910101150125000000001010115012500000000木瓜水果10010101150126000000001010115012600000000樱桃水果10110101150127000000001010115012700000000枣水果10210101150128000000001010115012800000000红果水果10310101150129000000001010115012900000000柿子水果10410101150130000000

17、001010115013000000000桃水果10510101150131000000001010115013100000000李子水果10610101150132000000001010115013200000000石榴水果10710101150133000000001010115013300000000杏水果10810101150134000000001010115013400000000杨梅水果10910101150135000000001010115013500000000草莓水果11010101150136000000001010115013600000000黑莓水果1111010

18、1150137000000001010115013700000000桑椹水果11210101150138000000001010115013800000000猕猴桃水果11310101150139000000001010115013900000000沙棘水果11410101150199000000001010115019900000000其他未列明水果水果11510101150200000000001010115020000000000干制水果干制水果11610101150300000000001010115030000000000食用坚果坚果1171010115030100000000101

19、0115030100000000椰子坚果11810101150302000000001010115030200000000腰果坚果11910101150303000000001010115030300000000核桃坚果12010101150304000000001010115030400000000山核桃坚果12110101150305000000001010115030500000000栗子坚果12210101150306000000001010115030600000000松子坚果12310101150307000000001010115030700000000榛子坚果124101011

20、50308000000001010115030800000000阿月浑子果(开心果坚果12510101150309000000001010115030900000000槟榔坚果12610101150310000000001010115031000000000白果坚果12710101150311000000001010115031100000000香榧坚果12810101150312000000001010115031200000000巴旦杏坚果12910101150313000000001010115031300000000夏威夷果坚果13010101150399000000001010115

21、039900000000其他食用坚果坚果13110101160000000000001010116000000000000茶及饮料原料茶及饮料13210101160100000000001010116010000000000茶叶茶及饮料13310101160200000000001010116020000000000饮料原料茶及饮料13410101169900000000001010116990000000000其他未列明饮料原料茶及饮料13510101170000000000001010117000000000000香料原料香料原料136101011800000000000010101180

22、00000000000中草药材中草药材13710101190000000000001010119000000000000种子、种苗种子种苗13810101190100000000001010119010000000000种用谷物种子种苗13910101190200000000001010119020000000000种用薯类种子种苗14010101190300000000001010119030000000000种用油料种子种苗14110101190400000000001010119040000000000种用豆类种子种苗14210101190500000000001010119050000

23、000000种用饲料作物种子种苗14310101190600000000001010119060000000000蔬菜籽种子种苗14410101190700000000001010119070000000000花草种种子种苗14510101190800000000001010119080000000000水果籽种子种苗14610101199900000000001010119990000000000其他种子、种苗种子种苗14710102000000000000001010200000000000000林业产品林业产品148101020100000000000010102010000000000

24、00育种和育苗林业产品14910102020000000000001010202000000000000木材采伐产品林业产品15010102020100000000001010202010000000000原木林业产品15110102020200000000001010202020000000000小规格木材林业产品15210102020300000000001010202030000000000薪材林业产品15310102020400000000001010202040000000000短条及细枝等林业产品15410102029900000000001010202990000000000其他

25、木材采伐产品林业产品15510102030000000000001010203000000000000竹材采伐产品林业产品15610102030100000000001010203010000000000原竹林业产品15710102039900000000001010203990000000000其他竹材采伐产品林业产品15810102040000000000001010204000000000000林产品林业产品15910102040100000000001010204010000000000天然橡胶林业产品16010102040200000000001010204020000000000天

26、然树脂、树胶林业产品16110102040300000000001010204030000000000栲胶原料林业产品16210102040400000000001010204040000000000非直接食用果类林业产品16310102040500000000001010204050000000000编结用原料林业产品16410102040600000000001010204060000000000染色、鞣革用植物原料林业产品16510102040700000000001010204070000000000野生植物活体林业产品166101020408000000000010102040800

27、00000000野生植物采集产品林业产品16710102049900000000001010204990000000000其他林产品林业产品16810103000000000000001010300000000000000饲养动物、野生动物及其产品动物及其产品16910103010000000000001010301000000000000活牲畜活牲畜17010103010100000000001010301010000000000猪活牲畜17110103010200000000001010301020000000000牛活牲畜172101030103000000000010103010300

28、00000000马活牲畜17310103010400000000001010301040000000000驴活牲畜17410103010500000000001010301050000000000骡活牲畜17510103010600000000001010301060000000000羊活牲畜17610103010700000000001010301070000000000骆驼活牲畜17710103019900000000001010301990000000000其他活牲畜活牲畜17810103020000000000001010302000000000000活家禽活家/p>

29、100000000001010302010000000000活鸡活家禽18010103020200000000001010302020000000000活鸭活家禽18110103020300000000001010302030000000000活鹅活家禽18210103029900000000001010302990000000000其他活家禽活家禽18310103030000000000001010303000000000000畜禽产品畜禽产品18410103030100000000001010303010000000000生奶畜禽产品1851010303020000000000101030

30、3020000000000禽蛋畜禽产品18610103030201000000001010303020100000000鸡蛋畜禽产品18710103030202000000001010303020200000000鸭蛋畜禽产品18810103030203000000001010303020300000000鹅蛋畜禽产品18910103030204000000001010303020400000000鹌鹑蛋畜禽产品19010103030299000000001010303029900000000其他禽蛋畜禽产品19110103030300000000001010303030000000000天然

31、蜂蜜及副产品畜禽产品19210103030301000000001010303030100000000天然蜂蜜畜禽产品19310103030302000000001010303030200000000蜂蜡畜禽产品19410103030303000000001010303030300000000鲜蜂王浆畜禽产品19510103030399000000001010303039900000000其他天然蜂蜜及副产品畜禽产品19610103030400000000001010303040000000000蚕茧畜禽产品19710103030500000000001010303050000000000动物

32、毛类畜禽产品19810103030600000000001010303060000000000生皮畜禽产品19910103030700000000001010303070000000000生毛皮畜禽产品20010103030800000000001010303080000000000制刷用兽毛畜禽产品20110103030900000000001010303090000000000麝香畜禽产品20210103031000000000001010303100000000000鹿茸畜禽产品20310103031100000000001010303110000000000燕窝畜禽产品20410103

33、039900000000001010303990000000000其他畜禽产品畜禽产品20510103040000000000001010304000000000000野生动物禽类野生动物20610103040100000000001010304010000000000野生动物野生动物20710103040200000000001010304020000000000野生鸟类野生动物20810103049900000000001010304990000000000其他野生动物野生动物20910103990000000000001010399000000000000其他饲养动物野生动物210101

34、04000000000000001010400000000000000海水养殖、捕捞产品海水产品21110104010000000000001010401000000000000海水鱼海水产品21210104020000000000001010402000000000000海水虾海水产品21310104030000000000001010403000000000000海水蟹海水产品21410104040000000000001010404000000000000海水贝类海水产品21510104050000000000001010405000000000000海水藻类海水产品2161010406

35、0000000000001010406000000000000海水软体水生动物海水产品21710104070000000000001010407000000000000海水产品种苗海水产品21810104990000000000001010499000000000000其他海水产品海水产品21910105000000000000001010500000000000000淡水养殖产品、捕捞产品淡水产品22010105010000000000001010501000000000000淡水鱼淡水产品22110105020000000000001010502000000000000淡水虾淡水产品222

36、10105030000000000001010503000000000000淡水蟹淡水产品22310105040000000000001010504000000000000淡水贝类淡水产品22410105050000000000001010505000000000000淡水藻类淡水产品22510105060000000000001010506000000000000淡水鲜软体动物淡水产品22610105070000000000001010507000000000000淡水产品种苗淡水产品22710105990000000000001010599000000000000其他淡水产品淡水产品228

37、10200000000000000001020000000000000000矿产品矿产品22910201000000000000001020100000000000000煤炭采选产品煤炭23010201010000000000001020101000000000000原煤煤炭23110201020000000000001020102000000000000洗煤煤炭23210201990000000000001020199000000000000其他煤炭采选产品(低热值燃料煤炭23310202000000000000001020200000000000000石油和天然气开采产品石油天然气开采品2

38、3410202010000000000001020201000000000000原油原油23510202010100000000001020201010000000000天然原油原油23610202010200000000001020201020000000000沥青矿原油原油23710202020000000000001020202000000000000天然气天然气23810202030000000000001020203000000000000液化天然气液化天然气23910202040000000000001020204000000000000煤层气煤层气2401020205000000

39、0000001020205000000000000天然气水合物天然气水合物24110202060000000000001020206000000000000油页岩油页岩24210202060100000000001020206010000000000沥青页岩油页岩24310202060200000000001020206020000000000油母页岩油页岩24410202060300000000001020206030000000000焦(重油砂油页岩24510202069900000000001020206990000000000其他油页岩油页岩2461020300000000000000

40、1020300000000000000黑色金属矿石黑色金属矿石24710203010000000000001020301000000000000铁矿石黑色金属矿石24810203020000000000001020302000000000000锰矿石黑色金属矿石24910203030000000000001020303000000000000铬矿石黑色金属矿石25010204000000000000001020400000000000000有色金属矿石有色金属矿石25110204010000000000001020401000000000000常用有色金属矿石有色金属矿石25210204010

41、100000000001020401010000000000铜矿石有色金属矿石25310204010200000000001020401020000000000铅锌矿石有色金属矿石25410204010300000000001020401030000000000镍矿石有色金属矿石25510204010400000000001020401040000000000钴矿石有色金属矿石25610204010500000000001020401050000000000锡矿石有色金属矿石25710204010600000000001020401060000000000锑矿石有色金属矿石2581020401

42、0700000000001020401070000000000铝土矿石有色金属矿石25910204010800000000001020401080000000000镁矿石有色金属矿石26010204010900000000001020401090000000000汞矿石有色金属矿石26110204011000000000001020401100000000000铋矿石有色金属矿石26210204011100000000001020401110000000000钛矿石有色金属矿石26310204011200000000001020401120000000000钠矿石有色金属矿石264102040

43、19900000000001020401990000000000其他常用有色金属矿石有色金属矿石26510204020000000000001020402000000000000贵金属矿石贵金属矿石26610204020100000000001020402010000000000金矿砂及其精矿石贵金属矿石26710204020200000000001020402020000000000银矿砂及其精矿石贵金属矿石26810204029900000000001020402990000000000其他贵金属矿石贵金属矿石2691020403000000000000102040300000000000

44、0稀有稀土金属矿石稀有稀土金属矿石27010204030100000000001020403010000000000钨矿石稀有稀土金属矿石27110204030200000000001020403020000000000钼矿石稀有稀土金属矿石27210204030300000000001020403030000000000稀土矿产品稀土矿产品27310204030301000000001020403030100000000高钇混合稀土氧化物稀土矿产品27410204030302000000001020403030200000000中钇富铕混合稀土氧化物稀土矿产品2751020403030300

45、0000001020403030300000000低钇低铕混合稀土氧化物稀土矿产品27610204030304000000001020403030400000000高钇混合碳酸稀土(折氧化物计量计价稀土矿产品27710204030305000000001020403030500000000中钇富铕混合碳酸稀土(折氧化物计量计价稀土矿产品27810204030306000000001020403030600000000低钇低铕混合碳酸稀土(折氧化物计量计价稀土矿产品27910204030307000000001020403030700000000高钇混合草酸稀土(折氧化物计量计价稀土矿产品280

46、10204030308000000001020403030800000000中钇富铕混合草酸稀土(折氧化物计量计价稀土矿产品28110204030309000000001020403030900000000低钇低铕混合草酸稀土(折氧化物计量计价稀土矿产品28210204030310000000001020403031000000000磷钇矿精矿(折氧化物计量计价稀土矿产品28310204030311000000001020403031100000000独居石精矿(折氧化物计量计价稀土矿产品28410204030312000000001020403031200000000氟碳铈精矿(折氧化物计量

47、计价稀土矿产品28510204030313000000001020403031300000000氟碳铈镧矿精矿(折氧化物计量计价稀土矿产品28610204030314000000001020403031400000000氟碳铈矿-独居石混合精矿(折氧化物计量计价稀土矿产品28710204030315000000001020403031500000000混合碳酸稀土(折氧化物计量计价稀土矿产品28810204030316000000001020403031600000000混合氯化稀土(折氧化物计量计价稀土矿产品28910204030317000000001020403031700000000钐

48、钴废料(折氧化物计量计价稀土矿产品29010204030318000000001020403031800000000钕铁硼废料(折氧化物计量计价稀土矿产品29110204030319000000001020403031900000000稀土荧光材料废料(折氧化物计量计价稀土矿产品29210204030320000000001020403032000000000稀土储氢材料废料(折氧化物计量计价稀土矿产品29310204030321000000001020403032100000000稀土抛光粉废料(折氧化物计量计价稀土矿产品29410204030322000000001020403032200

49、000000稀土催化剂废料(折氧化物计量计价稀土矿产品29510204030323000000001020403032300000000其他稀土废料(折氧化物计量计价稀土矿产品29610204030400000000001020403040000000000磷钇矿石稀有稀土金属矿石29710204040000000000001020404000000000000放射性金属矿石放射性金属矿石29810204040100000000001020404010000000000铀矿石放射性金属矿石29910204040200000000001020404020000000000钍矿石放射性金属矿石30

50、010204990000000000001020499000000000000其他有色金属矿石其他有色金属矿石30110204990100000000001020499010000000000锂矿石其他有色金属矿石30210204990200000000001020499020000000000铍矿石其他有色金属矿石30310204990300000000001020499030000000000铯矿石其他有色金属矿石30410204990400000000001020499040000000000钽矿石其他有色金属矿石3051020499050000000000102049905000000

51、0000铌矿石其他有色金属矿石30610204990600000000001020499060000000000钛钽铌矿石其他有色金属矿石30710204990700000000001020499070000000000钒矿石其他有色金属矿石30810204990800000000001020499080000000000锆矿石其他有色金属矿石30910204999900000000001020499990000000000其他未列明有色金属矿石其他有色金属矿石31010205000000000000001020500000000000000非金属矿石非金属矿石3111020501000000

52、0000001020501000000000000石灰石、石膏类非金属矿石31210205010100000000001020501010000000000石灰石非金属矿石31310205010200000000001020501020000000000石膏类非金属矿石31410205020000000000001020502000000000000建筑用天然石料非金属矿石31510205020100000000001020502010000000000天然大理石荒料非金属矿石31610205020200000000001020502020000000000天然花岗石荒料非金属矿石317102

53、05020300000000001020502030000000000石英岩非金属矿石31810205020400000000001020502040000000000砂岩非金属矿石31910205020500000000001020502050000000000板岩非金属矿石32010205020600000000001020502060000000000蜡石非金属矿石32110205029900000000001020502990000000000其他建筑用天然石料非金属矿石32210205030000000000001020503000000000000耐火土石类非金属矿石3231020

54、5030100000000001020503010000000000耐火粘土非金属矿石32410205030200000000001020503020000000000耐火粘土熟料非金属矿石32510205030300000000001020503030000000000铁铝矾土非金属矿石32610205030400000000001020503040000000000白云岩非金属矿石32710205030500000000001020503050000000000煅烧白云石非金属矿石32810205030600000000001020503060000000000红柱石非金属矿石329102

55、05030700000000001020503070000000000蓝晶石非金属矿石33010205030800000000001020503080000000000夕线石非金属矿石33110205039900000000001020503990000000000其他耐火土石类非金属矿石33210205040000000000001020504000000000000粘土、砂、石非金属矿石33310205040100000000001020504010000000000粘土非金属矿石33410205040200000000001020504020000000000煅烧高岭土非金属矿石3351

56、0205040300000000001020504030000000000硅质土非金属矿石33610205040400000000001020504040000000000建筑用砂、土非金属矿石33710205040500000000001020504050000000000其他砂石骨料非金属矿石33810205040600000000001020504060000000000干化污泥非金属矿石33910205040700000000001020504070000000000以自己采掘的砂、土、石料或其他矿物连续生产的砖、瓦、石灰(不含粘土实心砖、瓦非金属矿石34010205050000000

57、000001020505000000000000化学矿石非金属矿石34110205050100000000001020505010000000000硫铁矿石非金属矿石34210205050200000000001020505020000000000磷矿石非金属矿石34310205050300000000001020505030000000000钾矿石非金属矿石34410205050400000000001020505040000000000硼矿石非金属矿石34510205050500000000001020505050000000000硫磺矿石非金属矿石34610205050600000000

58、001020505060000000000萤石非金属矿石34710205050700000000001020505070000000000重晶石非金属矿石34810205050800000000001020505080000000000毒重石非金属矿石34910205050900000000001020505090000000000冰晶石非金属矿石35010205051000000000001020505100000000000冰洲晶石非金属矿石35110205051100000000001020505110000000000硫镁矾矿石非金属矿石352102050512000000000010

59、20505120000000000蛇纹石非金属矿石35310205051300000000001020505130000000000天青石非金属矿石35410205051400000000001020505140000000000天然碱非金属矿石35510205051500000000001020505150000000000芒硝矿石非金属矿石35610205051600000000001020505160000000000天然硝石非金属矿石35710205051700000000001020505170000000000明矾石非金属矿石35810205051800000000001020505180000000000砷矿石非金属矿石35910205059900000000001020505990000000000其他化学矿石非金属矿